Tariff classification of compressor connecting rods accepted under Heading 84.11(1) after applying Section XVII note.

Imported connecting rods used in compressors for the braking system of motor vehicles were treated as classifiable under Heading 84.11(1) of the Customs Tariff Act, 1975, rather than under Heading 87.04/06(1). The classification dispute turned on the nature of the goods and the effect of Note 2(e) of Section XVII, with the claimed tariff heading accepted on that basis. The imported goods were accordingly placed under Heading 84.11(1), and the lower orders were set aside.

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Issues: Whether the imported connecting rods, stated to be used in compressors for the braking system of motor vehicles, were classifiable under Heading 84.11(1) of the Customs Tariff Act, 1975 instead of Heading 87.04/06(1).

Analysis: The dispute turned on tariff classification of the imported goods and the effect of Note 2(e) of Section XVII of the Customs Tariff Act, 1975. The goods were found to be connecting rods used in compressors meant for the braking system, and the classification claimed under Heading 84.11(1) was accepted on the basis of the nature of the goods and the competing headings.

Conclusion: The imported connecting rods were held to fall under Heading 84.11(1) of the Customs Tariff Act, 1975. The lower orders were set aside and the appeal was allowed.

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